(A) Ad valorem taxes that remain delinquent on July 1 of the year in which they become delinquent shall incur an additional penalty to defray cost of collection, said penalty to be in the amount of 15% of the amount of taxes, penalty and interest due the city. The Tax Collector of this jurisdiction is hereby directed to cause to be mailed, during the month of May, notices to all delinquent taxpayers, where addresses are available, of the additional penalty to be imposed, as hereinabove provided.
(B) If any provision of this section or the application thereof to any person or circumstance is held to be invalid, such invalidity shall not affect other provisions or application of this section which can be given effect without the invalid provision or application and, to this end, the provisions of this chapter are declared to be severable. It is further specially provided that if the penalty herein provided ever be finally adjudicated to be in excess of the amount permitted by any applicable law, then such penalty nevertheless shall be valid and collectible for the maximum amount allowed by law.
(Ord. 2008-04, passed 6-2-2008)